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The article discusses cadastral land valuation in Russian resort towns, a procedure flawed by the fact that it does not take into account territorial prestige. Researchers in Russia and other countries state that it is essential to redistribute the land tax burden as the current situation creates tax injustice, which is reflected in the undervaluation of prestigious areas and the overvaluation of non-prestigious ones in resort towns. Competition for the most prestigious areas in such towns mainly stems from the opportunity for landowners to earn higher rental incomes during the high season. In view of this, the study aims to provide a method for cadastral land valuation in resort towns based on zoning by prestige. The application of the proposed method is demonstrated using the town of Anapa (a Russian resort town by the Black Sea) as a case study. The method is based on several research and analysis methods, including the following: the analytical method, which is used for a preliminary analysis of urban areas to identify the most attractive parts of resort towns; a modification of Saaty’s methodology combined with Pareto analysis, which is used to identify criteria for assessing how prestigious and important a part of the town is; cluster analysis, which is used for ranking areas in resort towns; correlation and regression analysis, which is used for land valuation modelling. The article describes the key criteria for ranking areas in resort towns by prestige, gives a definition of prestige applied to resort town districts, and proposes an equation for calculating the integral indicator of prestige and a method for assessing prestige. The validity of the prestige map that was created for the town of Anapa was proved by analyzing the average market prices for land plots located within the identified zones. The cadastral land valuation models describing land plots in Anapa that are intended for private housing construction can be correctly interpreted and are of acceptable quality.

Cadastral Land Value Modelling Based on Zoning by Prestige: A Case Study of a Resort Town